H 8023Property

Taxation - Property Subject to Taxation

This bill allows the town of Johnston to provide property tax reductions to veterans, disabled residents, and senior citizens.

Held for study

Population
Affected

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Introduced Feb 27, 2026Committee House Municipal Government & Housing

Plain-English Summary

This legislation grants the Town Council of Johnston the authority to establish property tax exemptions for specific groups of residents. Eligible individuals include military veterans, unmarried spouses of veterans, Gold Star parents, former prisoners of war, and residents who are blind or fully disabled. The bill also extends eligibility to senior citizens aged 65 and older, as well as those aged 62 to 64 receiving social security benefits. The Town Council is empowered to determine the specific dollar amount of the exemption and to implement a verification process to ensure applicants meet the criteria.

For younger readers

This new law lets the leaders of the town of Johnston help certain people save money on the taxes they pay for their homes. The town leaders can choose to lower the amount of money that military veterans, older people (like grandparents), and people with serious disabilities have to pay to the town. The town leaders will decide exactly how much money these people can save and will check to make sure the right people get the help.

Who & Where It Applies

Impacted groups

VeteransDisabled personsSenior citizensGold Star parentsJohnston Property Owners

Impacted communities

Johnston

Constitutional & Fiscal Check

None Likely

Estimated cost

Amount unknown

Estimated revenue

None

Bill Analysis

Both viewpoints

For Progressives

Provides direct financial relief to vulnerable populations, including the elderly and those with significant disabilities, potentially preventing housing insecurity and poverty among these groups.
Strengthens the social safety net for veterans and their families, acknowledging their service and addressing the financial challenges often faced by those with service-connected disabilities.
Empowers local government to address specific community needs by tailoring tax burdens to residents' ability to pay, promoting a more equitable local tax structure.
Reduces the available tax revenue for the town, which could lead to cuts in essential public services like schools, libraries, and infrastructure that benefit the wider community.
Benefits property owners exclusively, ignoring low-income renters who may face similar financial struggles but receive no relief under this legislation.
Creates geographic inequality by offering benefits only to residents of Johnston, rather than establishing a statewide standard that ensures all vulnerable Rhode Islanders receive equal support.

For Conservatives

Reduces the tax burden on eligible citizens, allowing individuals to keep more of their own money rather than handing it over to the government.
Demonstrates strong support for veterans and Gold Star families, honoring traditional values of patriotism and sacrifice for the nation.
Promotes local autonomy by allowing the Johnston Town Council to make fiscal decisions best suited for their specific municipality without heavy-handed state mandates.
Shifts the tax burden onto other residents and businesses who do not qualify for the exemptions, effectively penalizing them to subsidize specific groups.
Empowers local government officials to pick winners and losers in the tax system, rather than applying a flat, equal tax rate for all property owners.
Increases bureaucratic red tape by requiring the town council to establish and manage a verification system for eligibility, potentially growing the size of local government.

Votes

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Full Bill Text

Changes to existing Rhode Island law · 26 additions

SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section: 44-3-70. Johnston -- Certain tax exemptions.

(a) The town council of the town of Johnston is hereby authorized, by ordinance or resolution, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the town of Johnston and are:

(1) Veterans of war;

(2) Unmarried spouses of veterans of war;

(3) Veterans or the unmarried widow or widower of veterans who are one hundred percent (100%) disabled through a service-connected disability;

(4) Persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the social security administration (such as employees of the railroad, federal civil service, postal service, and the Johnston police and fire departments or any person receiving federal disability retirement);

(5) Persons who are blind as provided in § 44-3-12;

(6) Gold star parents as provided in § 44-3-5;

(7) Veterans who were prisoners of war;

(8) Any person sixty-five (65) years of age, or over;

(9) Any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits;

(10) Using the exemption for specially adapted housing for veterans with paraplegia as defined in § 44-3-4.

(b) The town council of the town of Johnston may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.

SECTION 2. This act shall take effect upon passage.